Education and Career

Education

•  - 1988 , Kobe University
•  - 1988 , Kobe University, Graduate School of Business Administration
•  - 1983 , University of the Ryukyus, Faculty of Law and Letters
•  - 1983 , University of the Ryukyus, Faculty of Law and Literature

Academic & Professional Experience

•   2001 04 ,  - 現在, Faculty of Business Administration, Kindai University
•   1998 , - Professor, Kinki University

Research Activities

Research Areas

• Humanities & social sciences, Accounting

Research Interests

• financial accounting, accounting ethics, accounting education, accounting for SMEs, Accounting

Published Papers

• Features of Recent Commercial Bookkeeping by Im Gyeongjae, URASAKI Naohiro, ACCOUNTING, ACCOUNTING, 196(2), 15 - 27, Aug. 2019
• Study on Concise Commercial Bookkeeping by Im Gyeongjae, URASAKI Naohiro, The Journal of Business Administration and Marketing Strategy, The Journal of Business Administration and Marketing Strategy, 65(3), 29 - 59, Mar. 2019
• Significance of Records by Fair Value Accounting, Annals of Japan Boki Association, Annals of Japan Boki Association, (25), 124 - 130, Jul. 2010
• Accounting Standards and Tax Accounting, Tax Accounting Research, Tax Accounting Research, (20), 27 - 54, Sep. 2009
• Revenue Recognition and Significance of Bookkeeping in Fair Value Accounting, Japan Boki Association Annual Report, Japan Boki Association Annual Report, (24), 95 - 101, Jul. 2009
• Ｉｓｓｕｅｓ Ｒｅｌａｔｅｄ ｔｏ Ａｐｐｌｙｉｎｇ Ｆａｉｒ Ｖａｌｕｅ Ａｃｃｏｕｎｔｉｎｇ to Accounting Practice, Ａｃｃｏｕｎｔｉｎｇ, Ａｃｃｏｕｎｔｉｎｇ, 175(5), 24 - 38, May 2009
• Significance and Issues of Measurement Approach to Revenue Recognition, Accounting, Accounting, 60(8), 26 - 36, Aug. 2008
• Issues Related to Global Convergence of Accounting Standards, Bulletin of Japanese Association for International Accounting Studies, 2007, Bulletin of Japanese Association for International Accounting Studies, 2007, 5 - 13, Mar. 2008
• Change of Corporate Environment and Its Impact on Concept of Income, 62(13), 49 - 56, Sep. 2007
• Evolution of business reporting in the United States of America, JICPA Journal, JICPA Journal, 18(12), 99 - 104, Dec. 2006
• Concepts and classification of intellectual assets, Tax Accounting Research, Tax Accounting Research, (17), 129 - 144, Sep. 2006
• A study of reliability of accounting information, Accounting, Accounting, 170(3), 47 - 60, Sep. 2006
• Development of Enhanced Business Reproting, The Journal of Business Administration and Marketing Strategy, The Journal of Business Administration and Marketing Strategy, 52(1), 51 - 67, Jul. 2005
• Measurement and reporting of intellectual capital, The Journal of Business Administration and Marketing Strategy, The Journal of Business Administration and Marketing Strategy, 51(3), 111 - 133, Mar. 2005
• An analysis of financial assets and liabilities structure, May 2002
• Nature and development of fair value accounting, Apr. 2002
• A perspective of fair value auounting, Mar. 2002
• Survey on fair value accounting in Japan, Dec. 2001
• Institutions and accounting standard transformation: Observations from Japan, Naohiro Urasaki, China Journal of Accounting Research, China Journal of Accounting Research, 7(1), 51 - 64, Mar. 2014 , Refereed
  Summary:This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country's political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity. © 2014.
  DOI
• The effect of students' ethics learning experiences to develop ethical reasoning abilities: A comparative study between Japanese and Chinese students, Satoshi Sugahara, Naohiro Urasaki, Minghai Wei, Gregory Boland, International Journal of Accounting, Auditing and Performance Evaluation, International Journal of Accounting, Auditing and Performance Evaluation, 6(1), 54 - 79, 2010
  Summary:This study measures the ethical reasoning ability among undergraduate business students from Japan and China for the purpose of assisting the international convergence of accounting ethics education. This study also examined the effect that students' learning experiences had on their overall ethical reasoning abilities. The sample was collected via a questionnaire-based survey administered at four Japanese universities and two Chinese universities in October 2007. A total of 174 undergraduate business students participated from Japan and 174 from China. Rest's defining issues test (DIT) was applied to compute students' ethical reasoning abilities. The results indicate that the average ethical reasoning ability of Chinese students was higher than that of their Japanese counterparts. It was also discovered that ethics learning experiences obtained in secondary schools were useful for both groups of students. It was found that in these two countries, an understanding of the ethical reasoning abilities of undergraduate students is required before a successful international convergence of accounting ethics education programmes can take place. Copyright © 2010 Inderscience Enterprises Ltd..
  DOI

Books etc

• Foundation and Development of Modern Accounting, URASAKI Naohiro, Contributor, Background and Overview of New Bookkeeping for Banking by Im Gyeongjae, Dobunkan Shuppann,   2019 09
• Paradigm Shift A New Age of Accounting, Contributor,   2019 03
• Basic Concepts ov Business Accounting, Basic Concepts ov Business Accounting, Joint author,   2011 04
• Accounting for Freshman, Joint author,   2011 03
• Innovation in Financial Accounting, Conceptual Framework and Fair Value Accounting, Joint author,   2009 04
• Reliability of Financial Information, Joint author,   2008 10
• Frontier of Electronic Disclosure of Corporate Information, Joint author,   2007 07
• Ethics, Education, Compliance in the Modern Society, Joint author,   2007 07
• External Audit and Corporate Governance, Corporate Governance in Australia, Joint author,   2007 02
• External Audi and Corporate Governance, Structure of Ownership and Corporate Governance, Joint author,   2007 02
• Forms and presentation of financial statements, Joint author,   2003 11
• Strategy for IR by using electronic communication media, e disclosure,   2001
• Accounting in Australia,   2000
• Qualitative Characteristics of Prospective Financial Information, Reporting of Prospective Financial Information,   1995
• Disclosure of Prospective Financial Information in Canada, Reporting of Prospective Financial Information,   1995
• Disclosure of Prospective Financial Information in Australia, Reporting of Prospective Financial Information,   1995
• Analysis of Preparation and Disclosure of Prospective Financial Information, Reporting of Prospective Financial Information,   1995
• FAIR VALUE ACCOUNTING, Moriyama Shoten

Conference Activities & Talks

• Qualitative Characteristics of Useful Financial Information,   2011 06
• Current topics of accounting : For a development of good accounting practice,   2011 05
• Debate on differential reporting in Australia,   2011 05
• Significancer of Conceptual Framework towards adopting IFRS,   2011 03
• A Study on Accounting for Agriculture in IFRS,   2011 02
• Accounting and Auditing for Small and Medium Sized Compnay,   2011 01
• Auditing of Estimates and Forecasts Information,   2010 12
• A Study on Education of IFRS at Undergraduate Accounting Courses,   2010 07
• Significance of Recording Data by Fair Value Accounting,   2009 05
• Significance of Recording Data by Fair Value Accounting,   2009 04
• Pracitcal Issues of Fair Value Accounting,   2008 12
• Effects of international accounting standards towards tax accounting in Japan,   2008 10
• Effects of international accounting standards towards tax accounting in Japan,   2008 10
• Effects of international accounting standards towards tax accounting in Japan,   2008 10
• Study on Education of Accounting Ethics,   2008 08
• The effect of students’ ethics learning experiences to develop ethical reasoning abilities: A comparative study between Japanese and Chinese students,   2008 07
• Students’ Ethics Learning Experiences and Its Impact Towards Their Ethical Reasoning Abilities,   2008 06
• Students’ Ethics Learning Experiences and Its Impact Towards Their Ethical Reasoning Abilities,   2008 06
• Revenue recgnition and significance of bookkeeping in Fair Value Accounting,   2008 05
• Revenue recgnition and significance of bookkeeping in Fair Value Accounting,   2008 05
• Revenue recgnition and significance of bookkeeping in Fair Value Accounting,   2008 05
• Revenue recgnition and significance of bookkeeping in Fair Value Accounting,   2008 05
• Funcitons of Foreign Lananguage Eduation towards Development of Skills and Career at the School of Business Administration,   2007 12
• Development of Fair Value Accounting Based Model of Enhanced Business Reporting,   2007 12
• Issues Relaｔed to Convergence of Accounting Standards,   2007 11
• Issues Related to Fair Value Accounting in Japan,   2007 10
• A Study on Education of Bookkeeping and Framework of Ethics,   2007 08
• Current State of Accounting Ethics Education in Japan,   2007 05
• A Study of Framework for Education of Accounting Ethics,   2007 02
• A Study of Framework for Education of Accounting Ethics,   2007 02
• Vaule Creation and Development of Small and Medium Sized Entities,   2007 01
• Survey of education of accounting ethics at Japanese universities,   2006 08
• Development and Issues of Fair Value Accounting,   2005 12
• Accounting and ｔaxation of intellectual assets,   2005 10
• A ｓtudy on ｃoncetps and classification of intellectual assets,   2005 10
• Issues on comprehensive income,   2005 06
• Hearing about external auditing and corporate governance,   2003 07
• Taxation of Derivatives in England,   2003 06
• Recent development of corporate governance in Australia,   2003 03
• Lease accounting for smaller business entities in England,   2003 03
• Issues in fair value accounting,   2002 11
• A Study on electronic reporting in Japan,   2002 11
• External auditing and corporate governance in Australia,   2002 09
• Revolution of management and fair value accounting,   2002 06
• Reengeneering of management and fair value accounting,   2001 12
• Corporate Governance in Japan,   2001 05
• Corporate Governance in Japan,   2001 05
• Corporate Governance in Japan,   2001 05
• Survey on risk management and derivatives in Japanese forms,   2001 05
• Survey on fair value accounting and corporate governance in Japan,   2001 05
• Impacts of accounting reforms on corporate management and governance,   2001 03
• Impacts of accounting reforms on corporate management and governance,   2001 01
• Impacts of accounting reforms on corporate management and governance,   2001 01

Misc

• Ethics Audit and Framework of Integrated Reporting, 64, 8, 32, 40,   2012 08
• Accounting Education Issues in Japan and Its Future Shape, East Asian Accounting Studies, 1, 23, 35,   2012 03
• Qualitative Characteristics, International Convergence of Accounting Standards and Basic Concepts of Financial Reporting, 49, 59,   2011 09
• Objectives of Financial Reporting, International Convergence of Accounting Standards and Basic Concepts of Financial Reporting, 39, 48,   2011 09
• Development of accounting courses at Jpanaese universities by teaching International Financial Reporting Standards, Journal of Business Studies, 57, 2, 1, 21,   2010 12
  Summary:The purpose of this paper is to develop reasonable and feasible accounting courses at Japanese universities by teaching International Financial Reporting Standards. World trends of adopting the standards require Japanese educational institutions to introduce new method of accounting education from the point of globalization of economy. But current accounting courses at undergraduate level in Japan do not well structured for teaching the standards. In considering those demands for education of IFRS, this paper tries to develop accounting courses to teach nature of principles-based accounting at freshmen accounting courses.
• Study on Education of Accounting Ethics, Japan Boki Association Annual Report, 24, 6, 11,   2009 07
• Fair Value Measurement, Accounting, Auditing, and Corporate Governance,   2009 07
• Enhanced Business Reporting, Accounting, Auditing, and Corporate Governance,   2009 07
• Study on Education of Accounting Ethics, Study on Education of Accounting Ethics,   2008 08
• A Study on Framework for Accounting Ethics Education, Accounting, 172, 4, 30, 45,   2007 10
• A Study on Education of Bookkeeping and Framework of Ethics,   2007 08
• Issues and Approaches of Accounting Ethics Education, 67, 2, 47, 58,   2007 07
• Essentials of XBRL Financial Reporting in the 21st Century,   2007 07
• Accounting for inventories, 51, 17, 40, 49,   2006 12
• Accounting for fixed assets, 51, 17, 50, 58,   2006 12
• A survey of accounting ethics education, The journal of business administration and marketing strategy, 53, 1・2, 163, 179,   2006 12
• How to educate business ethics and grow accounting mind, Accounting, 168, 3, 49, 62,   2005 09
• Estimated recovable amounts and other allowances,   2002 12
• Taxation of financial instruments in Australia,   2002 10
• Sales and general administrative costs,   2002 10
• Issues in fair value accounting,   2002 09
• Australia,   2002 09
• Book review: AICPA, Improving Business Reporting,   2002 06
• A consideration of measurement basis of financial instruments,   2002 04
• Survey on financial risk management in Japan,   2001 09
• Financial Risk Management,   2001 09
• Auditing for financial instruments in U.S.A.,   2001 09
• Present value measurement and risk reparting, Accounting, 158, 2, 67, 81,   2000
• Trends of Accounting for derivatives, Futures & Options Report, 11, 3, 7, 10,   1999
• International Trends of comprehensive income determination and reporting financial performance, Journal of Business and Economics, 46, 1, 95, 112,   1999
• Effects of changes in financial system on companies' assests and liabilities, Journal of Businnes and Economics, 46, 1, 133, 149,   1999
• Comparative argues on reporting comprehensive income, Accounting, 156, 11, 59, 71,   1999
• Basic Theory of Accounting for Hedging Activities, Journal of Business and Economics, 46, 2, 41, 70,   1999
• Business Distress and Accounting Policy Choice : A Message for Asia in the Late 1990s, Journal of Business and Economics, 44, 3, 53, 64,   1998
• Applicahility of a Comprehensive Model of Business Reporting, Journal of Business and Economics, 44, 3, 65, 82,   1998
• Accounting Reform in Australia, Journal of Economics & Busines Administratin, 178, 1, 33, 48,   1998
• Managements' attitudes towards disclosure of prospective financial information, 49, 4, 72, 81,   1997
• Managements preference against the disclosure of prospective financial information, Journal of Business and Economics, 40, 2, 115, 128,   1993
• Conceptual Framework for Future-Oriented Financial Information, Journal of Business and Economics, 40, 1, 79, 88,   1993
• Some Problems of account Records in EDP Accounting System, Journal of business and Economics, 38, 1,   1991
• An Examination on principle orderly Bookkeeping in accordance with gadlitative characteristics of accounting Information, Accounting, 139, 4,   1991
• gualitative characteristics of Accounting In formation and true and fair View, Journal of business and Economics, 37, 1-3,   1990
• Study on Constructive Fundamentals of financial Reporting, Annual Bulletin of the Institute for World Economy, 10,   1989
• Distinctive Features of Accounting Information Criteria, Accounting, 135, 6,   1989
• Basic Concepts of Financial Statements, Journal of Business and Economics, 36, 1,   1989
• An Expanded Transaction Concept and Its Accounting Recognition, Accounting, 134, 4, 44, 543

Research Grants & Projects

• Fair Value Accounting
• Audit of Small Business
• Integrity of financial reporting and education of accounting ethics
• Managements' preference toward the disclosure of the prospective financial information
• Comparative Study of hedge accounting and empirical research on hedge accounting